SUBSCRIBE FOR FULL CONTENT The Tax PublishersWrit Petn. No. 33 of 19871989 TaxPub(DT) 1307 (Sikkim-HC) : (1989) 180 ITR 0530 : (1989) 080 CTR 0091 : (1990) 050 TAXMAN 00361. Balchand Udairam & Anr. SUBSCRIBE FOR FULL CONTENT